GAAS

Kato et al., 2016

Market share approach

Portfolio share approach

(Bergen, 2013;
Kato et al., 2016; Karami et al., 2017)

Kato et al., 2016;

11
 (Ram and Hassan, 2017; Habib and Bhuiyan, 2011)

(Albhoor and Khamees, 2016)

Che-Ahmed and abiding, 2001

Habib and Bhuiyan, 2011

Abidin and Zaluki, 2012

Whitworth and Lambert, 2014

Dao and Pham,2014

12
 Ahmed et al., 2016

(Albhoor and
Khamess, 2016)

(Rusmin and Evans,

2017)

13
 .

:3-8

Hossain and Tayor, 1998

(Alkhatib and
Marigl, 2012; Dibia and Onwuchekwa, 2013; Abernathy et al.,
2017)

Leventis et al., 2005

Shukeri and Islam, 2015

(Che-Ahmed and abiding,

Rusmin and Evans, 2017 2001)

Big 4

14
 (Pham et al., 2014)

Nelson and Shekari, 2015

(Ayemere and Elijah, 2015)

(Albhoor and Khamees, 2016)

Karami et al., 2017

Ng and Tai, 1994

Alkhatib and Marji, 2012

15
(Dibia and
Onwuchekwa, 2013)
(Che-Ahmed
and Abidin, 2008)

Baatwah et al., 2015

: -8

T
F

2016

16
 . -

2016
88

: - -8

(Craswell et al., 1995; Rahmat, 2004; Chin and Chi, 2009;

Ali et al., 2008; Ishak et al., 2013; Aljaaidi and Abidin,
2014; Ahmed et al., 2016)

Share ik =

k i Share ik
i
k
j

17
(Rahmat, 2004;
Mayhew and Wilkins,2003; Ali et al., 2008; Ahmed et al., 2016)

(Hossain
and Taylor, 1998; Bonson-Ponte et al., 2008)

Big4
(Shukeri and Islam, 2012; Enofe et al., 2013; Baatwah et
al., 2015; Ahmed and Kamaruddin, 2014; Ayemere and Elijah,
2015; Albhoor and Khamees, 2016;)

(Khlif and Smaha, 2014; Mukhtaruddine et al., 2015; Pham et al.,

2014; Rusmin and Evans, 2017; Abernathy et al., 2017)

18
 :

(Habib and Bhuiyan, 2011; Habib,

2015; Rusmin and Evens, 2017)

(Hossain
and Taylor, 1998)

(Hossain and
Taylor, 1998; Bonson-Ponte et al., 2008)

Habib and Bhuiyan, 2011; Banimahd et al., 2012

(Che-Ahmed and Abidin, 2008; Albernathy et al.,

2017; Rusmin and Evans, 2017)

19
(Banimahd et al., 2012; Khlif and Samaha, 2014;
Albhoor and Khamees, 2016)

(Che-Ahmed and Abidin, 2008; Habib

and Bhuiyan, 2011)

(Pham et al., 2014; Ahmed and Kamaruddin, 2014; Albhoor and

Khamees, 2016; Rusmin and Evens, 2017)

(Ng and Tai, 1994;

Hajiha and Rafiee, 2011; Dibia and Onwuchekwa, 2013)

(Banimahd et al., 2012; Che-Ahme and Abidin, 2008; Pham et

al., 2014; Albhoor and Khamees, 2016 )

20